Appointment of Adjudicating Authorities under the Customs Act, 1962 for Specified Show Cause Notices

Last updated: 29 April 2025

Save Share

Quick Summary

The Central Board of Indirect Taxes and Customs has appointed specific officers to act as Adjudicating Authorities. These appointments are made under the powers granted by the Customs Act, 1962. The notification details which authorities will handle the adjudication of particular show cause notices, including one issued to M/s Murrplastik India Private Limited.

Government of India
Ministry of Finance
(Department of Revenue)
(The Central Board of Indirect Taxes and Customs)
*****
Notification No.31/2025-Customs (N.T.)

New Delhi, the 28th April, 2025

S.O. (E). – In exercise of the powers conferred by sub-section (1) of section 4, read with section 3 and sub sections (1) and (1A) of section 5 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes and Customs, hereby appoints officer mentioned in column (4) of the Table below to exercise the powers and discharge duties conferred or imposed on officers mentioned in column (3) of the said Table in respect of Noticee mentioned in column (1) of the Table, for purpose of adjudication of show cause notices mentioned in column (2) therein, namely:-

Table

Name of the Noticee(s) and Address (M/s.)

Show Cause Notice Number and Date

Name of Adjudicating Authorities

Common Adjudicating Authority appointed

(1)

(2)

(3)

(4)

M/s Murrplastik India Private Limited

Show Cause Notice dated 03.08.2021 issued vide F.No. S/3-Misc-82/2020-21 Gr.II ACC (I)

Show Cause Notice No. 860/2024-25/AC/Gr.II G/NS-I/CAC/JNCH dated 01.08.2024

Assistant Commissioner of Customs Gr.II/ACC (I), Mumbai

Assistant Commissioner of Customs Gr.2 G /NS-I, JNCH

Commissioner of Customs (Import), ACC, Sahar, Mumbai, Customs Zone -III

[F.No. 466/10/2025CusV]

(Dhananjay Singh)

Under Secretary to the Govt. of India

Official copy of the circular has been attached

FAQ :

This notification appoints specific officers as Adjudicating Authorities to handle the adjudication of certain show cause notices issued under the Customs Act, 1962.

These appointments are made under the powers conferred by sub-section (1) of section 4, read with section 3 and sub-sections (1) and (1A) of section 5 of the Customs Act, 1962.

The appointments have been made by the Central Board of Indirect Taxes and Customs.

Yes, the notification includes a table that specifies the show cause notice number and date for which an Adjudicating Authority has been appointed, such as Show Cause Notice dated 03.08.2021 issued vide F.No. S/3-Misc-82/2020-21 Gr.II ACC (I).

M/s Murrplastik India Private Limited is mentioned in relation to a specific show cause notice.

The Assistant Commissioner of Customs Gr.2 G /NS-I, JNCH is appointed as the Common Adjudicating Authority for the specified show cause notice.